The percentage of Revenue Expenditure by Northumberland county council, Tynedale district council and Castle Morpeth borough council that has been financed from council tax in each financial year since 1996–97 is tabled as follows.
|Northumberland county council||Tynedale district council||Castle Morpeth borough council|
The data are as reported by local authorities and are taken from Revenue Summary (RS) returns for 1996–97 to 2003–04, and Revenue Account budget (RA) returns for 2004–05 and 2005–06.
The definition of council expenditure used here is that expenditure funded from Aggregate External Finance (AEF), council tax and authorities' reserves.
Comparisons across years may not be valid due to changes in the method of reporting the information. In particular, the outturn data for 1996–97 to 2002–03 have been calculated on a non-FRS (Financial Reporting Standard) 17 basis while the outturn data for 2003–04 has been calculated on an FRS 17 basis. The budget data for 2004–05 and 2005–06 are a mix of FRS 17 and non-FRS 17. This is because for their 2004–05 and 2005–06 budget forms local authorities, after consultation, were given the option to complete their forms either on a non-FRS 17 basis or on an FRS 17 basis. Hence, figures for different years may not be directly comparable.